Nevada Code § 403.450

Apportionment of county general road fund to incorporated cities
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1. To provide funds for paying the
expenses of road work, the several boards of county commissioners shall, from
time to time upon the request of the city council, apportion to each
incorporated city within the respective counties such proportion of the general
road fund of the county as the value of the whole property within the corporate
limits of such city or cities, as shown by the last assessment roll, shall bear
to the whole property in the county, inclusive of property within the
incorporated cities.
2. The apportionment of moneys to cities
as provided in subsection 1 shall not exceed an amount greater than 10 percent
of the total amount levied and collected for general road purposes within the
county, exclusive of funds for the payment of the principal and interest of
bonds for road and street purposes.
3. All such moneys so apportioned shall be
expended upon the streets, alleys and public highways of such city or cities
under the direction and control of the city council.

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